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Imported Defective Stainless Steel Pipes Shouldn't Be Valued as Prime Quality According to Deputy Chief Chemist's Report.

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....Valuation of imported goods - Stainless Steel Seamless Pipes - Can such defective pipes which do not confirm to the prescribed standard be used for the same purpose for which certified prime goods of that standard are used - has further gone on to value the said goods as prime quality goods of the same standard to which the test report of Deputy Chief Chemist CRCL is itself contrary. - The approach of revenue is definitely erroneous....